1988 (8) TMI 7 - HC - Income Tax

Summary

The High Court of Rajasthan ruled in favor of the Revenue in a case involving tax deductions on foreign salary. The court held that the assessee is not entitled to deduct the full amount of tax deducted at source by the Iranian Government on foreign salary earned in Iran from the tax payable in India. Additionally, the court stated that the assessee is not entitled to a separate standard deduction in respect of salary received from each employer, based on an Explanation inserted in the Income-tax Act. The Tribunal's decisions in favor of the assessee on these points were not upheld.